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Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018

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2016-2017-2018

 

 

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

HOUSE OF REPRESENTATIVES

 

 

 

 

 

 

 

 

 

 

 

 

 

CUSTOMS TARIFF AMENDMENT (COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IMPLEMENTATION) BILL 2018

 

 

 

 

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

 

 

 

 

 

(Circulated by authority of the Minister for Law Enforcement and Cyber Security, the Honourable Angus Taylor MP)

 



CUSTOMS TARIFF AMENDMENT (COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IMPLEMENTATION) BILL 2018

 

OUTLINE

 

The purpose of the Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018 (the Bill) is to amend the Customs Tariff Act 1995 (the Customs Tariff Act) to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (the TPP-11) by:

 

·          providing preferential rates of customs duty, on entry into force of the TPP-11, for all goods, excluding excise-equivalent goods, that are Trans-Pacific Partnership originating goods determined in accordance with new Division 1GB of Part VIII of the Customs Act 1901 (the Customs Act). New Division 1GB will be inserted by the Customs Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018 (the Customs Amendment Bill);

·          inserting new Schedule 8B to provide for excise-equivalent rates of duty on certain alcohol, tobacco and fuel products and for phasing rates of customs duty in accordance with the TPP-11; and

·          amending certain concessional items in Schedule 4 to the Customs Tariff Act to maintain customs duty rates in line with the applicable concessional item and in accordance with the TPP-11.

 

Complementary amendments will be made to the Customs Act by the Customs Amendment Bill to introduce new rules of origin for goods imported into Australia from a Party to the TPP-11. The new rules will determine the eligible goods that would be subject to preferential treatment of customs duty in accordance with the TPP-11.

 

FINANCIAL IMPACT STATEMENT

 

The cost of implementing the original Trans-Pacific Partnership Agreement, signed on 4 February 2016, was included in the 2016-17 Budget and was estimated to reduce customs duty collections by $195 million over the forward estimates. The 2018-19 Budget estimated that there would be no additional cost in implementing the TPP-11.

 

STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS

 

A Statement of Compatibility with Human Rights in respect of the amendments contained in the Bill is at Attachment A . The Statement assesses the amendments to be compatible with Australia’s human rights obligations.

 

REGULATION IMPACT STATEMENT

 

A Regulation Impact Statement covering the tariff amendments is contained in the Explanatory Memorandum for the Customs Amendment Bill.

 



 

CUSTOMS TARIFF AMENDMENT (COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IMPLEMENTATION) BILL 2018

 

NOTES ON CLAUSES

 

Clause 1  Short title

 

1.         This clause provides for the ‘ Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018’ (the Bill), when enacted, to be cited as the Customs Amendment ( Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Act 2018 .

 

Clause 2  Commencement

 

2.         This clause sets out, in a table, the date on which provisions of the Bill, when enacted, will commence.

 

3.         Table item 1 provides for clauses 1 to 3 and anything in the Bill not elsewhere covered by the table to commence on the day the Bill receives the Royal Assent.

 

4.         Table item 2 provides for Schedule 1 of the Bill, when enacted, to commence at the same time as Schedule 1 to the Customs Amendment ( Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018 (the Customs Amendment Bill). That is, the later of the day on which the Customs Amendment Bill receives the Royal Assent, and the day on which the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (the TPP-11) done at Santiago, Chile on 8 March 2018 enters into force for Australia.

 

5.         The TPP-11 will enter into force 60 days after the date on which at least six or at least 50 per cent of the number of signatories to the TPP-11, whichever is smaller, have notified the Depository in writing of the completion of their applicable legal procedures (i.e. ratified the TPP-11). For any signatory that is not among the ratifying parties on the entry-into-force date, the TPP-11 shall enter into force 60 days after the date on which that signatory has notified the Depositary in writing of the completion of its applicable legal procedures.

 

6.         The date on which the TPP-11 enters into force will be announced by the Minister for Law Enforcement and Cyber Security by notifiable instrument, which has the same meaning as in the Legislation Act 2003 .

 

Clause 3  Schedules

 

7.         This clause enables the Schedule to the Bill, when enacted, to amend or repeal provisions of legislation specified in that Schedule in accordance with the applicable items. In the context of the Bill, the Customs Tariff Act is being amended.

 

Schedule 1-Amendments

 

Part 1-Trans-Pacific Partnership originating goods

 

Customs Tariff Act 1995

 

Introductory Comments

 

8.         The TPP-11 is a new treaty that incorporates, by reference, the provisions of the original Trans-Pacific Partnership (the TPP) as signed by Ministers on 4 February 2016 in Auckland, New Zealand (Article 1 of the TPP-11 refers). For example, this means that Chapters 1 and 3 of the TPP are Chapters 1 and 3 of the TPP-11. Under the TPP-11, signatories will implement the TPP between them, with the exception of a limited number of provisions, which will be suspended. Suspensions will remain in place until the Parties agree to end them, by consensus. The text of the TPP-11 is to be read in conjunction with the text of the TPP.

 

9.         On entry into force, the TPP-11 provides in part for new rules of origin to determine Trans-Pacific Partnership originating goods and for the preferential rates of customs duty that applies to such goods. The rules to determine Trans-Pacific Partnership originating goods are inserted by the Customs Amendment Bill, when enacted, and will be contained in new Division 1GB of Part VIII of the Customs Act 1901 (the Customs Act).

 

10.     To complement the amendments made by the Customs Amendment Bill, this Bill contains amendments to give effect to the preferential customs duty rates for Trans-Pacific Partnership originating goods in accordance with the TPP-11. In line with the definition of ‘customs duty, under Article 1.3 of Chapter 1 and Article 2.4.2 of Chapter 2 of the TPP-11, the preferential treatment of customs duty on eligible goods is reflected in the rates of customs duty set out in Annex 2-D (Tariff Schedule of Australia) to Chapter 2 of the TPP-11.

 

Item 1  Subsection 3(1) (before paragraph (g) of the definition of rate column )

 

11.     This item amends the definition of ‘rate column’ in subsection 3(1) of the Customs Tariff Act to include a reference to the third column of new Schedule 8B. New Schedule 8B will set out the preferential rates of customs duty for Trans-Pacific Partnership originating goods specified in that Schedule.

 

Item 2  Subsection 9(1)

 

12.     Item 2 amends subsection 9(1) of the Customs Tariff Act to insert a reference to new Schedule 8B.

 

13.     This amendment allows ad valorem rates of custom duty that apply to Trans-Pacific Partnership originating goods to be specified in the ‘rate column’ in new Schedule 8B of the Customs Tariff Act.

 

Item 3 to 5

 

14.     Section 11 of the Customs Tariff Act sets out the rules for determining when a phasing rate of customs duty takes effect. The amendments made by items 3 to 5 provide for phasing rates of customs duty for Trans-Pacific Partnership originating goods.

 

15.     Item 3 inserts new paragraph 11(1)(bdb) into the Customs Tariff Act to include a reference to a rate of customs duty set out in the third column of an item in the table in new Schedule 8B of the Customs Tariff Act that applies to the goods.

 

16.     Item 4 inserts new paragraph 11(1)(hb) into the Customs Tariff Act to include a reference to a specified date set out in the third column of an item in the table in new Schedule 8B that applies to Trans-Pacific Partnership originating goods.

 

17.     Item 5 inserts new paragraph 11(2)(bdb) into the Customs Tariff Act to include a reference to a rate of customs duty set out in the third column of an item in the table in the new Schedule 8B of the Customs Tariff Act that applies to Trans-Pacific Partnership originating goods.

 

Item 6  Before section 13F

 

18.     This item inserts new section 13EB into the Customs Tariff Act which sets out when goods are Trans-Pacific Partnership originating goods for the purposes of that Act. Goods are Trans-Pacific Partnership originating goods if, and only if they are Trans-Pacific Partnership originating goods under new Division 1GB of Part VIII of the Customs Act. New Division 1GB inserted by the Customs Amendment Bill sets out the new rules of origin for determining whether goods are Trans-Pacific Partnership originating goods.

 

Item 7  Before subparagraph 16(1)(a)(vii)

 

19.     This item inserts new subparagraph 16(1)(a)(vib) into the Customs Tariff Act.

 

20.     Existing section 16 of the Customs Tariff Act sets out how customs duty is calculated, including for goods that are originating goods of particular countries for preference purposes. Paragraph 16(1)(a), in part, sets out that if goods are not the produce or manufacture of a Preference Country, or are not originating goods under a Free Trade Agreement (FTA) , the duty must be worked out by reference to the general rate set out in the third column of the tariff classification in Schedule 3 under which the goods are classified.

 

21.     The purpose of new subparagraph 16(1)(a)(vib) is to ensure that the general rate of customs duty set out in Schedule 3 does not apply to Trans-Pacific Partnership originating goods.

 

Item 8  Before paragraph 16(1)(o)

 

22.     This item inserts new paragraph 16(1)(nb) into the Customs Tariff Act.

 

23.     The new paragraph provides that, where the Trans-Pacific Partnership originating goods are classified to a tariff subheading in Schedule 3 that is specified in column 2 of an item in the table in new Schedule 8B, the rate of customs duty on the goods is to be worked out by reference to the rate of duty set out in column 3 of the relevant item in Schedule 8B.

 

24.     However, where the Trans-Pacific Partnership originating goods are classified to a tariff subheading not listed in new Schedule 8B, new paragraph 16(1)(nb) provides for such goods to be subject to a preferential rate of ‘Free’.

 

Item 9  Before subsection 16(4A)

 

25.     This item amends section 16 of the Customs Tariff Act to insert new subsections 16(4AA) and 16(4AB).

 

26.     New subsection 16(4AA) provides that for the purposes of new Schedule 8B, a reference to year 2, 3 or 4 is a reference to the first, second or third calendar year, respectively, after the subsection commences (that is when the TPP-11 first enters into force for Australia). This is relevant to when phasing rates for certain goods come into effect. For example:

 

Trans-Pacific Partnership originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

468

8419.50.20

(Prescribed goods only)

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

 

27.     Therefore, if the TPP-11 enters into force on 1 January 2019, the rate of duty will be 2 per cent from entry into force and will be reduced to 1 per cent on 1 January 2020 and will be further reduced to ‘Free’ on 1 January 2021. This is because 2020 and 2021 would be the first and second calendar years respectively after the agreement entered into force.

 

28.     However, where column 2 of an item in the table in Schedule 8B includes ‘(prescribed goods only)’, subparagraph 16(1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purpose of that item (new subsection 16(4AB) refers). Further the note under new subsection 16(4AB) explains that, for goods that are covered by subsection 16(4AB) and that are not prescribed for the purpose of an item in new Schedule 8B, the rates of duty in respect of the goods is ‘Free’.

 

Items 10 to 12

 

29.     Schedule 4 of the Customs Tariff Act lists items where a concessional rate of customs duty is provided for particular goods and section 18 sets out how concessional rates of customs duty are calculated. In particular, subsection 18(1) provides for a concessional rate of customs duty to apply only where the rate is less than that which would otherwise be payable under Schedules 3, 4A, 5, 6, 7, 8, 9, 10, 11 or 12.

 

30.     Item 10 inserts new paragraph 18(1)(eb) into the Customs Tariff Act. The new paragraph will provide that a concessional item in Schedule 4 only applies to goods if the concessional duty is lower than the duty payable under new Schedule 8B. This provision is consistent with similar provision for other Schedules to the Customs Tariff Act for other FTAs.

 

31.     Paragraph 18(2)(a) provides that, if the goods are not the produce or manufacture of a preference country or a country to which a FTA applies, the duty must be worked out by reference to the general rate set out in the third column of an item in Schedule 4 that apply to the goods.

 

32.     Item 11 inserts subparagraph 18(2)(a)(vib) into the Customs Tariff Act to ensure that the general rate of customs duty set out in the third column of the item in Schedule 4 does not apply to Trans-Pacific Partnership originating goods.

 

33.     Item 12 inserts new paragraph 18(2)(nb) into the Customs Tariff Act to set out how concessional customs duty is calculated for goods that are Trans-Pacific Partnership originating goods and that are subject to a concessional item in Schedule 4 of that Act. This new paragraph provides that, if the goods are Trans-Pacific Partnership originating goods and ‘TPP’ is specified in the third column of an item in Schedule 4, the amount of duty is calculated by reference to that rate of customs duty. If there is no such rate, the rate of customs duty is ‘Free’.

 

Item 13  Paragraph 19AAC(1)(b)

 

34.     Section 19 of the Customs Tariff Act provides for the automatic indexation of certain excise-equivalent rates of customs duty in line with movements in the Consumer Price Index, in February and August of each year. The goods to which automatic indexation applies are certain alcohol and fuel products.

 

35.     For this purpose, section 19AAC of the Customs Tariff Act contains a table that sets out the tariff subheadings for fuel products subject to biannual indexation under section 19 of that Act.

 

36.     Item 13 amends paragraph 19AAC(1)(b) of the Customs Tariff Act to insert a reference to new Schedule 8B so that the indexation provisions in section 19 of the Act apply to the rates of excise-equivalent customs duty for those fuel products that are Trans-Pacific Partnership originating goods.

 

Item 14  Paragraph 19AA(b)

 

37.     For section 19 of the Customs Tariff Act, section 19AA of that Act contains a table that sets out the tariff subheadings for alcohol products subject to biannual indexation under section 19 that Act.

 

38.     Item 14 amends paragraph 19AA(b) of the Customs Tariff Act to insert a reference to new Schedule 8B so that the indexation provisions in section 19 of the Act apply to the rates of excise-equivalent customs duty for those alcohol products that are Trans-Pacific Partnership originating goods.

 

Item 15  Paragraph 19AC(b)

 

39.     Section 19AB of the Customs Tariff Act provides for the automatic indexation of certain excise-equivalent rates of customs duty in line with movements in the full-time adult average weekly ordinary time earnings, in March and September of each year. The goods to which this automatic indexation applies are tobacco products.

 

40.     For this purpose, section 19AC of the Customs Tariff Act contains a table that sets out the tariff subheadings for tobacco products subject to biannual indexation under section 19AB of the Act.

 

41.     Item 15 amends paragraph 19AC(b) of the Customs Tariff Act to insert a reference to new Schedule 8B so that the indexation provisions in section 19AB of that Act apply to the rates of excise-equivalent customs duty for those tobacco products that are Trans-Pacific Partnership originating goods.

 

Item 16  Paragraph 19ACA(1)(b)

 

42.     Section 19ACA of the Customs Tariff Act provides for a list of tariff subheadings for tobacco products that are not covered by section 19AC of that Act, specifically tobacco products where the amount of customs duty is determined by the weight of the product or the weight of the tobacco content in the product.

 

43.     For goods classified to a tariff subheading listed in section 19ACA, the rate of customs duty is amended biannually on the same day as the tobacco products listed in section 19AC. The applicable rate is determined with reference to the indexed rate associated with tariff subheading 2402.20.20 adjusted by the relevant weight conversion factor provided for in subsection 19ACA(2) that applies during that period.

 

44.     Item 16 amends paragraph 19ACA(1)(b) of the Customs Tariff Act to insert a reference to Schedule 8B so that the indexation provisions in section 19AB of that Act apply to the rates of excise-equivalent customs duty for those tobacco products that are Trans-Pacific Partnership originating goods.

 

Items 17, 18, 19, 20, 22, 23 and 24

 

45.     Existing Schedule 4 to the Customs Tariff Act lists items where a concessional rate of customs duty is provided for particular goods. In most cases, the concessional rate of customs duty for such goods is the rate of ‘Free’. However, in some instances, instead of the customs duty rate of ‘Free’, the items provide for a lower rate than the general rate of customs duty that is otherwise payable.

 

46.     New paragraph 18(2)(nb) provides that the rate of customs duty for Trans-Pacific Partnership originating goods subject to a concessional item in Schedule 4 is ‘Free’, unless a rate for ‘TPP’ is specified. It is therefore necessary to specify rates of customs duty for Trans-Pacific Partnership originating goods for those concessional items in Schedule 4 where the rate of duty is not ‘Free’.

 

47.     Items 17, 19, 20, 22, 23 and 24 amend existing table items 17A, 20, 22, 45 and 50 in Schedule 4, respectively, and insert ‘TPP’ in the third column of each of these items, so the amount of duty for Trans-Pacific Partnership originating goods that fall within the terms of these items is calculated by reference to the rate of duty set out in column 3.

 

48.     Item 18 amends paragraph (d), under the column headed ‘Description of goods’, of table item 20 in Schedule 4 to insert a reference to new Schedule 8B to enable duty on goods under that Schedule to be worked out by reference to a percentage (the applicable percentage) of the value of the goods.

 

49.     Item 24 amends table item 53 (column headed ‘Rates of duty’) in Schedule 4 by adding the appropriate duty rate for Trans-Pacific Partnership originating goods.

 

Item 21  Schedule 4 (table item 37, column headed “Rate of duty”)

 

50.     This item amends the column headed ‘Rate of duty’ for table item 37 of Schedule 4 to the Customs Tariff Act to insert ‘TPP: Free’. Table item 37 deals with the rate of duty for the importation of used or second-hand passenger motor vehicles, as prescribed by a customs by-law.

 

51.     The proposed amendment provides for the rate of duty for eligible used or second-hand passenger motor vehicles imported from a Party to the TPP-11 to be ‘Free’.

 

Item 25  Before Schedule 9

 

52.     This item inserts new Schedule 8B into the Customs Tariff Act. This new Schedule sets out preferential rates of customs duty for goods that are determined to be Trans-Pacific Partnership originating goods in accordance with new Division 1GB of Part VIII of the Customs Act, inserted by the Customs Amendment Bill.

 

53.     Section 16 of the Customs Tariff Act, as amended by items 7 and 8 of Schedule 1 to the Bill, provides that the rates of customs duty for Trans-Pacific Partnership originating goods are ‘Free’ unless they are classified to a tariff subheading listed in Schedule 8B.

 

54.     Article 2.4.2 of Chapter 2 of the TPP-11 provides that, unless otherwise provided in the TPP-11, each Party shall progressively eliminate its customs duties on originating goods in accordance with its Schedule to Annex 2-D (Tariff Commitments).

 

55.     Table items 1, 123 to 125, 134 to 140 and 149 to 570 inclusive in Schedule 8B operate to reduce the ad valorem component of customs duties on Trans-Pacific originating goods in accordance with the staging categories specified in clause 3 under the General notes for Annex 2-D (Tariff Schedule of Australia). By 1 January of the fourth calendar year after the TPP-11 enters into force, the ad valorem component of the customs duties on all originating goods will be eliminated.

 

56.     Article 1.3 of Chapter 1 of the TPP-11, in part, has effect that customs duty does not include duties that are equivalent to an internal tax imposed on the same goods when domestically produced. Such goods are certain alcohol, tobacco and fuel products that are subject to customs duties at a rate that is equivalent to the excise duty imposed under the Schedule to the Excise Tariff Act 1921 (the Excise Tariff Act), on those goods when domestically produced.

 

57.     Table items 2 to 122, 126 to 133 and 141 to 148 inclusive in new Schedule 8B operate to impose customs duty on certain alcohol, tobacco and fuel products that are Trans-Pacific Partnership originating goods, at a rate that is equivalent to the excise duty imposed under the Excise Tariff Act, on the same goods when domestically produced.

 

Items 26 and 27

 

58.     These items amend the text in the User’s Guide in the preamble of the Customs Tariff Act, as required, to insert references to new Schedule 8B for Trans-Pacific Partnership originating goods.

 

Item 28  Application provision

 

59.     This item provides that the amendments made by items 1 to 12 and 17 to 25 of Schedule 1 to the Bill apply in relation to:

(a)     goods imported into Australia on or after the commencement of Schedule 1 of the Bill; and

(b)    goods imported into Australia before the commencement of Schedule 1, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule.

 

60.     The amendments contained in Schedule 1 to the Bill will commence at the same time as Schedule 1 to the Customs Amendment Bill (see the notes above in relation to commencement of the Bill).

 

Item 29  Transitional provisions-indexation

 

61.     This item sets out transitional provisions for alcohol duty rates and fuel duty rates and tobacco duty rates subject to indexation under section 19 and section 19AB of the Customs Tariff Act.

 

62.     As explained above in the notes for items 13 to 16, excise-equivalent rates of customs duty that apply to certain alcohol, tobacco and fuel products are adjusted automatically twice a year. The next automatic indexation for tobacco will be in September 2018, and for alcohol and fuel products will be in February 2019.

 

63.     In light of this, and when the automatic indexations occurs, the transitional provisions will operate to amend the alcohol, tobacco and fuel duty rates such that upon commencement the customs duty rates for relevant tariff subheadings in Schedule 8B will be increased by the indexation amount or the sum of the indexation amounts.

 

64.     The purpose of the transitional provisions is to ensure that the alcohol, tobacco and fuel duty rates applied to Trans-Pacific Partnership originating goods on commencement are consistent with those that apply to the same tariff subheadings listed in Schedule 3, 4A, 5, 6, 7, 8, 9, 10, 11 or 12.



 

Attachment A

 

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Bill 2018 (the Bill)

 

This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .

 

Overview of the Bill

 

The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (the TPP-11) is a separate treaty that incorporates, by reference, the provisions of the original Trans-Pacific Partnership (TPP) as signed by Ministers on 4 February 2016 in Auckland, New Zealand. Under the TPP-11, signatories will implement the TPP between them, with the exception of a limited number of provisions, which will be suspended. Suspensions will remain in place until the Parties agree to end them, by consensus. The text of the TPP-11 is to be read in conjunction with the text of the TPP.

 

On entry into force, TPP-11 provides in part for new rules of origin to determine Trans-Pacific Partnership originating goods and for the preferential rates of customs duty that applies to such goods. The rules to determine Trans-Pacific Partnership originating goods are inserted by the Customs Amendment ( Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation ) Bill 2018 (the Customs Amendment Bill), when enacted, and are contained in new Division 1GB of Part VIII of the Customs Act 1901 (the Customs Act).

 

The purpose of this Bill is to amend the Customs Tariff Act 1995 (Customs Tariff Act) to:

·          provide preferential rates of customs duty, on entry into force of the TPP-11, for all goods, excluding excise-equivalent goods, that are Trans-Pacific Partnership originating goods determined in accordance with new Division 1GB of Part VIII of the Customs Act inserted by the Customs Amendment Bill into the Customs Act;

·          insert new Schedule 8B to provide for excise-equivalent rates of duty on certain alcohol, tobacco and fuel products and phasing rates of customs duty in accordance with the TPP-11; and

·          amend certain concessional items in Schedule 4 to the Customs Tariff Act to maintain customs duty rates in line with the applicable concessional item and in accordance with the TPP-11.

 

The amendments contained in the Bill, when enacted, will commence at the same time as Schedule 1 to the Customs Amendment Bill. That is, the later of the day on which the Customs Amendment Bill receives the Royal Assent, and the day on which the TPP-11 enters into force for Australia.

 

Human rights implications

 

The Bill does not engage any of the applicable rights or freedoms.

 

Conclusion

 

The Bill is compatible with human rights as it does not raise any human rights issues.

 

 

MINISTER FOR LAW ENFORCEMENT AND CYBER SECURITY

THE HONOURABLE ANGUS TAYLOR MP